# The Corporation Tax (Land Remediation Relief) Order 2009, Article 4: Relevant contaminated land remediation: specified activity


(1) For the purposes of Condition C in section 1146 of the Act (“relevant contaminated land remediation”), a specified activity is the removal of relevant material from the land in question to a licensed landfill site.
(2) For the purposes of this article—
(a) “relevant material” means material which contains or may contain Japanese Knotweed;
(b) “licensed landfill site” means a site in respect of which a permit has been granted under the following—
(i) the Environmental Permitting (England and Wales) Regulations 2007,
(ii) the Pollution Prevention and Control (Scotland) Regulations 2000,
(iii) the Pollution Prevention and Control (Northern Ireland) Regulations 2003, or
(iv) Council Directive 1999/31/EC of 26th April 1999 on the landfill of waste.

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Source: https://www.legislation.gov.uk/uksi/2009/2037/article/4 (the official version)
Page: https://openlegislation.uk/corporation-tax-land-remediation-relief-order-2009/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.